The Resource The Netherlands : Supreme Court asks questions on mutual investment fund regime

The Netherlands : Supreme Court asks questions on mutual investment fund regime

Label
The Netherlands : Supreme Court asks questions on mutual investment fund regime
Title
The Netherlands : Supreme Court asks questions on mutual investment fund regime
Creator
Subject
Language
eng
Summary
On April 14, 2006 the Dutch Supreme Court referred questions to the ECJ on Dutch law and regulations concerning Dutch mutual investment funds. According to these measures a fiscal mutual investment fund is subject to 0 percent corporate income tax in order to treat individual investors investing directly and those investing via such funds alike. Likewise such funds are entitled to a refund of foreign withholding taxes levied from them to the extent that individual investors would have been entitled to credit such taxes against their income tax on the basis of a tax treaty. However, the refund generally does not apply for foreign participants in a fiscal investment fund
Citation source
In: Tax planning international review. - London. - Vol. 33 (2006),
http://library.link/vocab/creatorName
Müller, J.H
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • mutual fund
  • investment fund
  • withholding tax
  • ECJ case law
Label
The Netherlands : Supreme Court asks questions on mutual investment fund regime
Instantiates
Publication
Label
The Netherlands : Supreme Court asks questions on mutual investment fund regime
Publication

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